B88011 B8 Ruling Active

The tariff classification of a woman's cotton knit dress and cardigan from Hong Kong

Issued August 22, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.42.0010, 6110.20.2075

Headings: 6104, 6110

Product description

Style A220 is a woman's dress and cardigan of 53% cotton/47% rayon knit fabric constructed with more than nine stitches per two centimeters measured in the horizontal direction. The sleeveless dress extends to above the knee and features a scoop neck and a narrow rib bottom. The mid-thigh length cardigan features a deep V-neck; a full frontal opening with one button closure; shoulder pads; long sleeves with rib cuffs; and a rib bottom.

CBP rationale

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses: of cotton, women's. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: of cotton: other, other: other: women's or girls'.

Full text

PD B88011 August 22, 1997 CLA-2-61:359:I07:H:TC:CII EA CATEGORY: Classification TARIFF NO.: 6104.42.0010; 6110.20.2075 Mr. John J. Politi, Jr. Nordstrom, Inc. A/P, Import Office P.O. Box 870 Seattle, WA 98111 RE: The tariff classification of a woman's cotton knit dress and cardigan from Hong Kong Dear Mr. Politi: In your letter dated July 25, 1997, you requested a classification ruling. Style A220 is a woman's dress and cardigan of 53% cotton/47% rayon knit fabric constructed with more than nine stitches per two centimeters measured in the horizontal direction. The sleeveless dress extends to above the knee and features a scoop neck and a narrow rib bottom. The mid-thigh length cardigan features a deep V-neck; a full frontal opening with one button closure; shoulder pads; long sleeves with rib cuffs; and a rib bottom. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses: of cotton, women's. The duty rate will be 12 percent ad valorem. The applicable subheading for the cardigan will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats and similar articles, knitted or crocheted: of cotton: other, other: other: women's or girls'. The duty rate will be 19.4 percent ad valorem. The dress falls within textile category designation 336 and the cardigan falls within textile category designation 339. Based upon international textile trade agreements, products of Hong Kong are subject to quota and the requirement of a visa. As requested, the sample will be returned. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Houston

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